COORDINATED AUDIT ON ROAD WORKS - EXECUTIVE SUMMARY
The audit was conducted within the framework of the Public Works Audit Working Group (GTOP) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), through compliance audits, with the participation of the SAIs of Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Honduras, Mexico, Paraguay, Peru and the Dominican Republic.
The objective of the coordinated audit was to evaluate, through compliance reviews, the quality of road construction and maintenance works under the direct administration of government, covering from preliminary studies to the execution of the works.
Due to the participation of several countries in the audit, it was necessary to set crosscutting and common audit criteria for the audited object. The criteria that were evaluated were distributed according to the phase of the project: contracting of companies, design, execution of the works, oversight of the works, and changes in design after project contracting.
The evaluations carried out in the audits were based on guidelines that describe those practices whose observance was considered essential for good quality works. In planning the audit within its territory, each SAI took on the responsibility of identifying the legal and regulatory provisions adopted in their country related to the guidelines.
Source:https://www.olacefs.com/wp-content/uploads/2019/06/AC-obras-viales-resumen-ejecutivo-final-WEB-ERRATA-English_REVISADO_Setrad.pdf